European Accounting Review

1992 - 2025

Current editor(s): Laurence van Lent

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Volume 28, issue 5, 2019

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-sale Securities? pp. 819-848

Romain Boulland, Gerald J. Lobo and Luc Paugam

What is an Accountant? An Investigation of Images pp. 849-871

Ariela Caglio, Mara Cameran and Jane Klobas

Litigation Risk and Corporate Voluntary Disclosure: Evidence from Two Quasi-Natural Experiments pp. 873-900

Hui Dong and Huai Zhang

The Impact of Management Control on Employee Motivation and Performance in the Public Sector pp. 901-928

Berend van der Kolk, Paula M.G. van Veen-Dirks and Henk J. ter Bogt

The Effect of Cross-Border Group Taxation on Ownership Chains pp. 929-946

Silke Rünger

Experience of Audit Committee Members and Audit Quality pp. 947-975

Nigar Sultana, Harjinder Singh and Asheq Rahman

Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management pp. 977-1010

Matthäus Tekathen

Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets pp. 1011-1026

Kazunori Miwa

Volume 28, issue 4, 2019

Audit Market Response to PCAOB Censures of US Big 4 Firms pp. 621-658

Jeff P. Boone, Inder K. Khurana and K. K. Raman

Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster pp. 659-679

Steven Dellaportas, Luckmika Perera, Sandeep Gopalan and Ben Richardson

Disentangling the Role of Management Control Systems for Product and Process Innovation in Different Contexts pp. 681-712

Bing Guo, Evita Paraskevopoulou and Luis Santamaría Sánchez

Ending the Accounting-for-Intangibles Status Quo pp. 713-736

Baruch Lev

Desingularization and Dequalification: A Foray Into Ranking Production and Utilization Processes pp. 737-765

Claire-France Picard, Sylvain Durocher and Yves Gendron

Is Tax Volatility Priced by Lenders in the Syndicated Loan Market? pp. 767-789

Daniel Saavedra

Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting pp. 791-818

Frank Schiemann and Alice Sakhel

Volume 28, issue 3, 2019

Private Debt and Timely Loss Recognition pp. 423-450

Benedikt Franke and Sonja Müller

Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model pp. 451-482

Sebastian Firk, Franz Maybuechen, Jana Oehmichen and Michael Wolff

The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy pp. 483-512

Walid Ben Amar, Luo He, Tiemei Li and Michel Magnan

Political Corruption and Auditor Behavior: Evidence from US Firms pp. 513-540

Hongkang Xu, Mai Dao and Alex Petkevich

The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms pp. 541-571

Wen-Ching Chang, Hiu Lam Choy, Huey-Yeh Lin and Meihua Koo

Fair Value Measurement for Long-Lived Operating Assets: Research Evidence pp. 573-603

Thorsten Sellhorn and Christian Stier

A Note on Intraday Event Studies pp. 605-619

Ben R. Marshall, Nick Nguyen and Nuttawat Visaltanachoti

Volume 28, issue 2, 2019

Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity pp. 223-248

Eli Amir and Shai Levi

An Investigation of Stock Price Declines Following Corporate Financing Events: Further Evidence pp. 249-274

Uday Chandra and Richard Schneible

Delegation of Decision Rights and Misreporting: The Roles of Incentive-based Compensation Schemes and Responsibility Rationalization pp. 275-307

Vincent K. Chong and Isabel Z. Wang

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model pp. 309-334

Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman and Mohamed Shehata

A Time-Series Analysis of the Scale of Coercive Journal Self-Citation and its Effect on Impact Factors and Journal Rankings pp. 335-369

Christopher Humphrey, Oxana Kiseleva and Thomas Schleicher

CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts? pp. 371-393

Hyung Tae Kim, Byungjin Kwak, Jaywon Lee and Inho Suk

Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements pp. 395-422

Giovanna Michelon, Dennis M. Patten and Andrea M. Romi

Volume 28, issue 1, 2019

The Impact of Accounting Standards on Pension Investment Decisions pp. 1-33

Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn

Bridging Financial Reporting Research and Policy: A Discussion of ‘The Impact of Accounting Standards on Pension Investment Decisions’ pp. 35-43

Stefano Cascino

Voting over Disclosure Standards pp. 45-70

Jeremy Bertomeu, Robert P. Magee and Georg Schneider

Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions pp. 71-100

Markus Brunner and Andreas Ostermaier

Not Clawing the Hand that Feeds You: The Case of Co-opted Boards and Clawbacks pp. 101-127

Sterling Huang, Chee Yeow Lim and Jeffrey Ng

The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone pp. 129-150

Jaywon Lee and Jongwon Park

Controlling Scarce Working Time in a Multi-task Incentive Problem pp. 151-175

Carolin Mauch and Jens Robert Schöndube

Does Sustainability Assurance Improve Managerial Investment Decisions? pp. 177-209

Maria Steinmeier and Michael Stich

Thank you to Associate Editors, Editorial Board Members, Ad-hoc Associate Editors, Guest Editors and Reviewers 2018 pp. 211-222

The Editors

Volume 27, issue 4, 2018

Audit Team Attributes Matter: How Diversity Affects Audit Quality pp. 595-621

Mara Cameran, Angelo Ditillo and Angela Pettinicchio

The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power pp. 623-647

Tiphaine Compernolle and Chrystelle Richard

Formula Apportionment: Factor Allocation and Tax Avoidance pp. 649-681

Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer

Shifting Strategies: the Pursuit of Closure and the ‘Association of German Auditors’ pp. 683-712

Lisa Evans

Empirical Evidence on the Role of Proxy Advisors in European Capital Markets pp. 713-745

Joerg-Markus Hitz and Nico Lehmann

The Impact of Managers’ Participation in Costing System Design on Their Perceived Contributions to Process Improvement pp. 747-770

Sophie Hoozée and Quang-Huy Ngo

State Ownership, Socio-political Factors, and Labor Cost Stickiness pp. 771-796

Ronny Prabowo, Reggy Hooghiemstra and Paula Van Veen-Dirks

Volume 27, issue 3, 2018

Enforcement Actions and Auditor Changes pp. 407-436

Marcus Brocard, Benedikt Franke and Dennis Voeller

CEO Retirement, Corporate Governance and Conditional Accounting Conservatism pp. 437-465

Shimin Chen, Serene Xu Ni and Feida Zhang

Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks pp. 467-493

Minyue Dong and Xiao-Jun Zhang

Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings pp. 495-525

Lukas Goretzki, Simone Mack, Martin Messner and Jürgen Weber

How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings pp. 527-557

Ahmet C. Kurt

Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing pp. 559-581

Daniel Reimsbach, Rüdiger Hahn and Anil Gürtürk

Corporate Risk Disclosure and Audit Fee: A Text Mining Approach pp. 583-594

Rong Yang, Yang Yu, Manlu Liu and Kean Wu

Volume 27, issue 2, 2018

Real Earnings Management and Information Asymmetry in the Equity Market pp. 209-235

David Abad, M. Fuensanta Cutillas-Gomariz, Juan Pedro Sánchez-Ballesta and José Yagüe

The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism pp. 237-262

Daniel A. Bens, Steven J. Monahan and Logan B. Steele

To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting pp. 263-287

Ariela Caglio

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History pp. 289-312

Kees Camfferman and Stephen A. Zeff

Returnee Talent and Corporate Investment: Evidence from China pp. 313-337

Yunhao Dai, Dongmin Kong and Shasha Liu

Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy pp. 339-361

Matthew Hall and Yuval Millo

Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting pp. 363-382

Frank Hartmann and Philipp Schreck

Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting pp. 383-399

Marcel van Rinsum, Victor Maas and David Stolker

Volume 27, issue 1, 2018

Tax Regimes and Capital Gains Realizations pp. 1-21

Martin Jacob

Voluntary Disclosure and Analyst Forecast pp. 23-36

Konrad Lang

Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms pp. 37-74

Jochen Bigus and Stefanie Häfele

International Financial Reporting Standards and Private Firms’ Access to Bank Loans pp. 75-104

Benjamin Balsmeier and Steven Vanhaverbeke

The Information Content of Guidance and Earnings pp. 105-128

Jonathan A. Milian

Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence pp. 129-148

Narisa Tianjing Dai, Xi (Jason) Kuang and Guliang Tang

Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model pp. 149-172

Raúl Barroso, Chiraz Ben Ali and Cédric Lesage

Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method pp. 173-183

Michael Peel

The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research pp. 185-196

Yu-Shan Chang, Yu-Jr Lin, Li-Lin (Sunny) Liu, Min-Jeng Shiue and Clark M. Wheatley

Thank you to Associate Editors, Editorial Board Members, Ad hoc Associate Editors, Guest Editors and Reviewers 2017 pp. 197-207

The Editors